(a) In this part the following words have the meanings indicated. (b) "Combined income" means the combined Maryland adjusted gross income of all individuals who actually reside in a dwelling except an individual who: (1) is a dependent of the homeowner under § 152 of the Internal Revenue Code; or (2) pays a reasonable amount for rent or room and board. (c) "Dwelling" has the meaning stated in § 9-105 of this article. (d) "Homeowner" means: (1) a homeowner as defined in § 9-105 of this article; or (2) if a homeowner as defined in § 9-105 of this article is deceased: (i) the estate of the homeowner; (ii) the personal representative of the homeowner; or (iii) an heir or legatee of the homeowner who is entitled to inherit the homeowner's dwelling. (e) "Ombudsman" means the State Tax Sale Ombudsman established under § 2-112 of this article. (f) "Program" means the Homeowner Protection Program established under this part. (g) "Tax" has the meaning stated in § 14-801 of this subtitle.
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